On January 1, VYLGHA946 Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 20,000. VYLGHA946's actual machine hours for the year were 28,810. The...

Extracted text: On January 1, VYLGHA946 Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 20,000. VYLGHA946's actual machine hours for the year were 28,810. The company uses job-order costing with machine hours as the allocation base. At the end of the year, the VYLGHA946's books reveal following actual results: Advertising Expense $8.900 (#ID75106) Direct Labor $25,100 Purchases of Raw Materials $12,100 Rent, Factory Building $56.000 Indirect Labor $38,900 Sales Commissions $7.800 Utilities, Factory S13,100 Maintenance, Factory Equipment $7,000 CEO Salary $6,000 Depreciation, Factory Equipment $11,800 Q. What is VYLGHA946's amount of over- or under-applied OH? (Enter just the amount) AS